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6 results for “TDS”+ Section 268clear

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Key Topics

Section 26312Section 234E10Section 200A4Section 36(1)(va)4Section 139(1)4Section 43B4Section 683TDS3Addition to Income3Section 143(3)

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

TDS return/statement before 1-6-2015 i.e. insertion of caluse (c) to section 200A have also been examined by various High Courts and have upheld the chargeability of fee u/s 234E and the assessee's appeal have been dismissed. In particular, the decisions of Hon'ble Gujarat High Court, Madras High Court & Rajasthan High Court may kindly be referred

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: Disposed
2
Condonation of Delay2
Disallowance2
ITAT Indore
13 Oct 2025
AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

TDS return/statement before 1-6-2015 i.e. insertion of caluse (c) to section 200A have also been examined by various High Courts and have upheld the chargeability of fee u/s 234E and the assessee's appeal have been dismissed. In particular, the decisions of Hon'ble Gujarat High Court, Madras High Court & Rajasthan High Court may kindly be referred

M/S ROCKBED RENOVATORS LTD.,BHOPAL vs. THE PCIT-1, BHOPAL

In the result, the appeal of the assessee is allowed

ITA 214/IND/2023[2018-19]Status: HeardITAT Indore12 Jun 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

Section 143(3)Section 196CSection 263

section 263 by issuing a show cause notice dated 20.02.2023 which is reproduced as under: “1………. 2. During the assessment proceedings, it was observed by the AO that the assessee company has made large payments to various contractors w/s 194C. As per Form 3CD total payments to sub-contractors are to the tune of Rs. 1,22,75,870/-. Details

ACIT(CENTRAL)-2, INDORE vs. SHRI AAKASH SHUKLA, INDORE

In the result, appeal of revenue is dismissed

ITA 43/IND/2022[2013-14]Status: DisposedITAT Indore31 May 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit(Central)-1 Shri Aakash Shukla Indore 94, Banganga Main Road Vs. Indore

Section 131Section 132(1)Section 148Section 68

section 68 of the Act. It has been found that all loans had been received by the appellant from the companies under consideration through proper banking channel and the appellant has paid interest thereon after deducting TDS. Repayment of loans have been done and interest thereon has been paid and due TDS has also been made. The appellant has also

M/S BAJRANG AGRO INDUSTRIES PVT. LTD.,INDORE vs. THE DCIT 5(1), INDORE

In the result, Appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 1346/IND/2016[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09 Bajrang Agro Industries Pvt. Ltd. Dcit-5(1) Vikram Tower, 1St Floor, Sapna- Indore बनाम/ Sangeeta Road, Vs. Indore (Appellant) (Revenue ) P.A. No.Aabcb3958N Assessment Year: 2008-09 Dcit-1(1) Bajrang Agro Industries Pvt. Ltd. Indore Vikram Tower, 1St Floor, Sapna- बनाम/ Sangeeta Road, Vs. Indore (Revenue) (Respondent) P.A. No. Aabcb3958N

Section 139(1)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

268. The Ld. counsel for the assessee has relied upon the judgment of Hon'ble Rajasthan High Court rendered in the case of Central Office Mewar Palace Organization Pvt. Ltd. vs. JCIT, (2017)(1) TMI 677. The Hon'ble Court decided the question against the revenue and in favour of the assessee. The Hon'ble Court has examined the judgment

THE DCIT, 1(1), INDORE vs. M/S. BAJRANG AGRO INDUSTRIES PVT. LTD., INDORE

In the result, Appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 1538/IND/2016[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09 Bajrang Agro Industries Pvt. Ltd. Dcit-5(1) Vikram Tower, 1St Floor, Sapna- Indore बनाम/ Sangeeta Road, Vs. Indore (Appellant) (Revenue ) P.A. No.Aabcb3958N Assessment Year: 2008-09 Dcit-1(1) Bajrang Agro Industries Pvt. Ltd. Indore Vikram Tower, 1St Floor, Sapna- बनाम/ Sangeeta Road, Vs. Indore (Revenue) (Respondent) P.A. No. Aabcb3958N

Section 139(1)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

268. The Ld. counsel for the assessee has relied upon the judgment of Hon'ble Rajasthan High Court rendered in the case of Central Office Mewar Palace Organization Pvt. Ltd. vs. JCIT, (2017)(1) TMI 677. The Hon'ble Court decided the question against the revenue and in favour of the assessee. The Hon'ble Court has examined the judgment